Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
REG-209332-80(PDF, 79K)
Proposed regulations under section 453 of the Code relate to the use of the installment method to report the gain recognized by a shareholder who receives, in exchange for the shareholder's stock, certain installment obligations that are distributed upon complete liquidation of a corporation.
T.D. 8713(PDF, 17K)
REG-254394-96(PDF, 25K)
Temporary and proposed regulations under section 42 of the Code relate to low-income housing tax credit federal grants.
Rev. Rul. 97-17(PDF, 13K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for April, 1997.
EMPLOYEE PLANS
Announcement 97-32(PDF, 5K)
Form 5309, Application for Determination of Employee Stock Ownership Plan, has been revised. Prior versions of the application form may be used until July 1, 1997.
Notice 97-23(PDF, 5K)
Weighted average interest rate update. Guidelines are set forth for determining; for March 1997, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Announcement 97-28(PDF, 24K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-29(PDF, 11K)
The United States recently exchanged instruments of ratification for new income tax treaties with Indonesia and Kazakstan. This announcement provides information on the income tax rates and withholding rates on certain income prescribed by these treaties.
Announcement 97-30(PDF, 13K)
The 1996 fourth quarter update of the directory section of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), is now available on the IRS electronic bulletin board (IRS-BBS).
Announcement 97-31(PDF, 13K)
REG-251520-96, 1996-48 I.R.B. 15, relating to the tax treatment of certain transactions involving the transfer of computer programs, is corrected.
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